Yes, the info posted is correct. Almost everyone in the lawn biz will be affected as all should have assets they are depreciating. That is form 4562 and it is delayed.

Darryl G,
You can fill out your financial aide info (FAFSA) without the actual tax return. You just give a best estimate for 2012. They will obviously understand as you aren't allowed to file your return yet. Everyone else who owns a business or is required to use any of the above forms is in the same position as you are!